@book { DieHandelsundSteuerbilanz,
    title = "Die Handels- und Steuerbilanz",
    subtitle = "Grundlagen zur handels- und steuerrechtlichen Gewinnermittlung",
    author = "Matthias {Gehrke} and Anette {Renz}",
    year = "2026",
    publisher = "C.H.Beck",
    address = ", Deutschland",
    url = "https://vahlen.openpublishing.com/document/1696390"
}